23 Jun 2004
WONG TAI WAI DAVID v. COMMISSIONER OF INLAND REVENUE
- Citation
- WONG TAI WAI DAVID v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV287/2003
The statutory scheme for personal assessment in the Inland Revenue Ordinance requires a married couple to make a joint election and be subject to a single assessment on their aggregated income; that scheme is clear and leaves no discretion for the Assessor or Commissioner to adjust assessments to produce the tax that would have been payable had the spouses been unmarried. The existence of a higher combined tax liability under that statutory scheme does not render the provisions invalid under the Basic Law; appeal dismissed.